Organization of Biological Assets Accounting Based on International Standards and Comparison with National Practice
Keywords:
biological assets, IAS 41, agriculture accounting, fair value, international accounting standards, financial reporting, agricultural enterprisesAbstract
This article examines the organization of biological assets accounting based on international accounting standards and compares it with national accounting practice. The study analyzes the accounting principles of biological assets under IAS 41 Agriculture, including recognition, measurement, fair value assessment, and disclosure requirements. Furthermore, the research highlights the advantages and challenges of implementing international standards in agricultural enterprises. The findings indicate that harmonization with international financial reporting standards improves transparency, investment attractiveness, and the efficiency of accounting systems in the agricultural sector.
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Copyright (c) 2026 Tursunkulova Gulchiroy Burxonovna
This work is licensed under a Creative Commons Attribution 4.0 International License.
